The leaf miners Pegoinya terbrans (Rondani) and P. bicolor (Wiedemann) (Diptera; Anthomyiidae) were newly recorded in Iraq. Host plants of these leaf miners and P. cunicularia (Rondani) were identified: P. bicolor was found to be monophagous, whereas P. terbrans and P. cunicularia were oligophagous . It was found that Cirsixim syriaca and Silybum marianum were more susceptible to P. terbrans than the other ones. Infectivity and severity of infestation were estimated for most susceptible weeds against P. terbrans and P.bicolor. These leaf miners. Have two generations a year.

Targeted current research study of the relationship between guilt and self-consciousness and consisted of the research community of students from the open educational college, as has been selected students in the Department of Counseling and psychological science department and the researcher used guilt, prepared Scale (Ansari, 2003), and the measure of selfawareness prepared (Shammari 0.2000), and extracted his Alsekoumtria characteristics, Fastkhrjt alternatives after a presentation to a group of experts and specialists in the field of psychological counseling psychology, education, science and psychological validity and reliability Alvakronbach manner and retesting reaching reliability coefficient of guilt ((0.85) and awarenes

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

Industrial characteristics calculations concentrated on the physical properties for break down voltage in sf6, cf4 gases and their mixture with different concentrations are presented in our work. Calculations are achieved by using an improved modern code simulated on windows technique. Our results give rise to a compatible agreement with the other experimental published data.

Receipt date:9/1/2020 accepted date:11/24/2020 Publication date:12/31/2021

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the Nile River and the Renaissance Dam is one of the most prominent factors that had an important role in the nature of relations between Egypt - Ethiopia, as  they contributed to building a relationship that has common characteristics through the nature of the i

The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.

   After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an